Sirait, Gery Filemon (2023) Pengaruh intellectual capital dan likuiditas terhadap kinerja keuangan yang dimoderasi oleh ukuran perusahaan pada saham-saham sektor teknologi di BEI. Masters thesis, Universitas Tarumanagra.
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Abstract
Intellectual capital is an intangible asset that is a factor that influences a company's financial performance. Intellectual capital tends to be closely related to optimizing the role of human resource management in achieving a company's sustainable competitive advantage. The research raises a hypothesis as to whether or not there is a significant influence between intellectual capital and liquidity on the company's financial performance. Thus, this research aims to examine the role of intellectual capital as an intangible asset on company financial performance. This research analyzes the influence of intellectual capital on the financial performance of technology sector companies listed on the Indonesian stock exchange. The data used in this research uses 20 technology companies listed on the Indonesian Stock Exchange 2019-2022 using the panel data regression analysis method to test the hypothesis. The research results will show that Intellectual capital and liquidity moderated by company size have a significant effect on financial performance. The results of this research have a contribution in providing considerations for company management decision making and regarding human resource management to optimize the financial performance of technology companies listed on the Indonesian stock exchange. Keywords : Intellectual capital, Likuidity, Financial Performance
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Tesis |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 11 Sep 2024 03:00 |
| Last Modified: | 23 Sep 2024 06:15 |
| URI: | http://repository.untar.ac.id/id/eprint/44430 |
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